WOMEN CHILDREN WELFARE AND RURAL DEVELOPMENT SOCIETY,AJMER V. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

ITA 1062/JPR/2025

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The case involves the Women Children Welfare and Rural Development Society, which appealed against the order of the CIT Exemption, Jaipur, rejecting their application for approval under section 80G(5)(iii) of the Income Tax Act, 1961. The CIT Exemption had rejected the application on the grounds that the society was not registered under section 12AB of the Act. The society also faced a similar rejection for a separate application seeking registration under section 12AB, which was later restored by the Appellate Tribunal for a fresh decision. The Tribunal found that the society's application under section 80G(5)(iii) should also be restored to its original number, aligning with the restoration of the section 12AB application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779999 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2024-2025
• Appeal Filed On: 25-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH OJHA
• Assessee Lawyers: PRATEEK KEDAWAT
• Keywords: Condonation of delay; Opportunity of being heard; Additional evidence; Period of limitation; Bonafide mistake
• Section: 80G

Judgement Text

" vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1062/JPR/2025 Women Children Welfare and Rural Development society Development Society Madanganj, Kishangarh, Ajmer. cuke Vs. The CIT Exemption, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAW5658B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Prateek Kedawat, C.A. jktLo dh vksjls@Revenue by: Shri Rajesh Ojha, CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 08/10/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: : 09 /10/2025 vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER . Present appeal came to be presented on 25.07.2025, while challenging order dated 19.12.2024, passed by Learned CIT(E) rejecting an application filed by the applicant society, seeking approval u/s 80G(5)(iii) of the Income Tax Act, 1961, (hereinafter referred to as the “Act”). Said application was submitted online on 12.06.2024. Printed from counselvise.com 2 ITA No. 1062/JPR/2025 Women Children Welfare and Rural Development Society, Ajmer. Learned CIT(E) rejected the same on the sole ground that the applicant society had no registration u/s 12AB of the Act. Vide impugned order, Learned CIT(E) further directed that the provisional approval already granted under clause (iv) of first proviso to sub-section (5) of Section 80G of the Act, was also being cancelled. Hence, this appeal. 2. As per deficiency note raised by the Registry, present appeal came to be presented on 147 days after the prescribed period of limitation. 3. To seek condonation of delay in filing of the appeal, applicant society has submitted an application. So, firstly, arguments have been advanced on the application seeking condonation of delay. 4. It may be mentioned here that another order of the same date i.e. 19.12.2024 was also passed by Learned CIT(E), rejecting another application of the applicant society presented for registration u/s 12AB of the Act. On appeal, this Appellate Tribunal has already restored said application to the files of Learned CIT(E) for decision afresh. Ld. AR for the applicant has submitted that copy of impugned order dated 19.12.2024 was received on the very next day i.e. 20.12.2024, but no appeal challenging the impugned order could be filed, while challenging another order of the same date i.e. 19.12.2024, passed by Learned CIT(E), Printed from counselvise.com 3 ITA No. 1062/JPR/2025 Women Children Welfare and Rural Development Society, Ajmer. rejecting another application of the applicant society presented for registration u/s 12AB of the Act. 5. Admittedly, the applicant society had submitted two separate applications before Learned CIT(E) i.e. one seeking registration u/s 12AB of the Act, and the other application seeking approval u/s 80G(5)(iii) of the Act. No doubt, both applications came to be rejected by Learned CIT(E) on 19.12.2024, it appears that due to bonafide mistake, no separate appeal challenging order u/s 80G(5)(iii) of the Act could be filed before this Appellate Tribunal. We believe the Ld. AR for the applicant, when he has tried to explain that he was under the impression that both the orders could be challenged by one of appeal has both the orders were of the same date. He has also drawn our attention to copy of order dated 23.07.2025, passed by this Appellate Tribunal in ITA No. 2019/JPR/2025, whereby application u/s 12A(1)(ac)(iii) of the Act was restored to the files of Learned CIT(E) for decision afresh, affording reasonable opportunity of being heard to the applicant society, of course in accordance with law. Except the bonafide mistake on the part of the AR of the appellant, we do not see any other reason for not challenging the impugned order by filing another appeal within the prescribed period of limitation. Printed from counselvise.com 4 ITA No. 1062/JPR/2025 Women Children Welfare and Rural Development Society, Ajmer. 6. It is not in dispute that the other application U/s 12A(1)(ac)(iii) of the Act stands restored to the files of Learned CIT(E), for decision afresh. Application u/s 80G(5)(iii) of the Act, which has given rise to present appeal, came to be rejected on the sole ground that the applicant society was without registration u/s 12AB of the Act. With the restoration of the other application u/s 12AB of the Act, application u/s 80G(5)(iii) of the Act also deserves to be restored to its original number for decision afresh. Result 7. In view of the above discussion, this appeal is disposed of, for statistical purposes and, while setting aside the impugned order, the application filed by the applicant society u/s 80G(5)(iii) of the Act is restored to its original number. Learned CIT(E) to dispose of the application afresh in accordance with law, after providing reasonable opportunity of being heard to the applicant society. It may be mentioned here that on behalf of the applicant, an application seeking production of additional evidence came to be filed on 03.09.2025 before the Registry. Printed from counselvise.com 5 ITA No. 1062/JPR/2025 Women Children Welfare and Rural Development Society, Ajmer. In this regard, suffice it to say that appellant shall be at liberty to file such application before Learned CIT(E), for being dealt with there in accordance with law. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 09/10/2025. Sd/- Sd/- ¼xxu xks;y½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 09/10/2025 *Santosh vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Women Children Welfare and Rural Development society, Ajmer. 2. izR;FkhZ@ The Respondent- CIT(E), Jaipur. 3. vk;dj vk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZQkbZy@ Guard File ITA No. 1062/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar Printed from counselvise.com "